Accountancy Deschepper: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Accountancy Deschepper
Largest movements
- Cash +€46,419
up €46,419 (+177%), from €26,265 to €72,684
mainly Net result for the year (+€49,292) and Depreciation (+€32,526)
- Tangible fixed assets -€25,364
down €25,364 (-14.9%), from €170,633 to €145,269
of which Furniture and vehicles: -€21,334
- Receivables within one year +€13,861
up €13,861 (+31.4%), from €44,111 to €57,972
of which Trade receivables: +€15,474
- Reserves +€47,042
up €47,042 (+60.3%), from €78,064 to €125,106
- Debts after one year -€23,606
down €23,606 (-28.4%), from €83,218 to €59,612
- Tax, wage and social debts +€20,441
up €20,441 (+95.7%), from €21,351 to €41,792
of which Taxes: +€11,445
- Other debts -€8,225
down €8,225 (-50.9%), from €16,166 to €7,942
- Gross operating margin +€65,838
up €65,838 (+60.8%), from €108,210 to €174,048
- Staff costs +€38,704
up €38,704 (+114%), from €33,923 to €72,627
- Depreciation +€5,643
up €5,643 (+21.0%), from €26,883 to €32,526
- Taxes +€5,061
up €5,061 (+60.2%), from €8,409 to €13,470
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,125 | €283,481 | +€35,357 | +14.2% |
| Fixed assets | 21/28 | €170,633 | €145,269 | -€25,364 | -14.9% |
| Tangible fixed assets | 22/27 | €170,633 | €145,269 | -€25,364 | -14.9% |
| Land and buildings | 22 | - | €7,091 | +€7,091 | |
| Plant, machinery and equipment | 23 | €10,113 | €8,906 | -€1,206 | -11.9% |
| Furniture and vehicles | 24 | €71,497 | €50,163 | -€21,334 | -29.8% |
| Other tangible fixed assets | 26 | €89,023 | €79,109 | -€9,914 | -11.1% |
| Current assets | 29/58 | €77,492 | €138,213 | +€60,721 | +78.4% |
| Amounts receivable within one year | 40/41 | €44,111 | €57,972 | +€13,861 | +31.4% |
| Trade receivables | 40 | €42,498 | €57,972 | +€15,474 | +36.4% |
| Other amounts receivable | 41 | €1,613 | - | -€1,613 | |
| Cash at bank and in hand | 54/58 | €26,265 | €72,684 | +€46,419 | +177% |
| Deferred charges and accrued income | 490/1 | €7,116 | €7,557 | +€441 | +6.2% |
| Total equity and liabilities | 10/49 | €248,125 | €283,481 | +€35,357 | +14.2% |
| Equity | 10/15 | €88,064 | €135,106 | +€47,042 | +53.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €78,064 | €125,106 | +€47,042 | +60.3% |
| Distributable reserves | 133 | €78,064 | €125,106 | +€47,042 | +60.3% |
| Amounts payable | 17/49 | €160,060 | €148,375 | -€11,685 | -7.3% |
| Amounts payable after more than one year | 17 | €83,218 | €59,612 | -€23,606 | -28.4% |
| Financial debts | 170/4 | €83,218 | €59,612 | -€23,606 | -28.4% |
| Amounts payable within one year | 42/48 | €74,328 | €87,245 | +€12,916 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €22,987 | €23,606 | +€619 | +2.7% |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Other loans | 439 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €3,824 | €3,905 | +€81 | +2.1% |
| Suppliers | 440/4 | €3,824 | €3,905 | +€81 | +2.1% |
| Taxes, remuneration and social security | 45 | €21,351 | €41,792 | +€20,441 | +95.7% |
| Taxes | 450/3 | €13,813 | €25,258 | +€11,445 | +82.9% |
| Remuneration and social security | 454/9 | €7,538 | €16,534 | +€8,996 | +119% |
| Other amounts payable | 47/48 | €16,166 | €7,942 | -€8,225 | -50.9% |
| Accrued charges and deferred income | 492/3 | €2,514 | €1,519 | -€996 | -39.6% |
| Remuneration, social security and pensions | 62 | €33,923 | €72,627 | +€38,704 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,883 | €32,526 | +€5,643 | +21.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,439 | €1,627 | +€188 | +13.1% |
| Other operating charges | 640/8 | €724 | €1,031 | +€307 | +42.5% |
| Gross operating margin | 9900 | €108,210 | €174,048 | +€65,838 | +60.8% |
| Operating profit (loss) | 9901 | €45,241 | €66,236 | +€20,995 | +46.4% |
| Financial income | 75/76B | €81 | €319 | +€238 | +294% |
| Recurring financial income | 75 | €81 | €319 | +€238 | +294% |
| Financial charges | 65/66B | €3,544 | €3,794 | +€249 | +7.0% |
| Recurring financial charges | 65 | €3,544 | €3,794 | +€249 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €41,778 | €62,762 | +€20,984 | +50.2% |
| Income taxes | 67/77 | €8,409 | €13,470 | +€5,061 | +60.2% |
| Profit (loss) for the period | 9904 | €33,368 | €49,292 | +€15,923 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,368 | €49,292 | +€15,923 | +47.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.